“…Accounting variables, disclosure, financial statement impact (including IFRS) 1977, 1981, 1981, 1982, 2008, 2011, 2012, 2013, 2017Earnings 5 1978, 2000, 2008, 2016Analyst forecasts 4 2008, 2012, 2012Audit 1 1984Dividends 4 1977, 1979, 1993, 2016Share capitalisation/buybacks/rights 5 1977, 1979, 1987, 2001, 2008Takeovers and acquisitions 18 1976, 1984, 1985, 1987, 1987, 1991, 1994, 1998, 2000, 2003, 2004, 2004, 2004, 2004, 2005, 2012, 2015 the research questions are built on the contributions of BB68: through either its findings, its assumptions and/or its measurement metrics. The earlier group of papers tended to cite BB68, whereas the later papers do not, so much has BB68 become ingrained in the capital markets research tradition.…”